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WASHINGTON v. COMMISSIONER

Docket No. 19484-89.

62 T.C.M. 615 (1991)

T.C. Memo. 1991-422

Lafonza Earl Washington and Joan Annette Washington v. Commissioner.

United States Tax Court.

Filed August 27, 1991.

Attorney(s) appearing for the Case

Lafonza Earl Washington, pro se.

Elias T. Majoros, for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Special Trial Judge:

This case was assigned pursuant to section 7443A(b) and Rule 180 et seq.1

Respondent determined a deficiency in petitioners' Federal income tax for 1986 in the amount of $6,866.00 and also determined an addition to tax under section 6661 in the amount of $1,716.50. The issues are whether petitioners are entitled to a casualty loss deduction in 1986 under...

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